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Osborne Books Revise Notes
ACCA F7: Financial Reporting
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Contents
Introduction to published accounts
Tangible non-current assets
Intangible assets
Impairment of assets
Non-current assets held for sale and discontinued operations
A conceptual and regulatory framework
Conceptual framework: measurement
Other standards
Leases
Financial assets and financial liabilities
Foreign currency
Revenue
Taxation
Earnings per share
IAS 37 and IAS 10
Principles of consolidated financial statements
Consolidated statement of financial position
Consolidated statement of profit or loss
Associates
Group disposals
Interpretation of financial statements
Statement of cash flows
Answers to exam style questions
References
Index
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